Study Guide: Investment Centers & Transfer Pricing in

School: College of the Sequoias - Course: BA 52 - Subject: Accounting

STUDY GUIDEFOURTH EXAMACCT 6200SPRING 2023 Ch 13Investment Centers & Transfer PricingDecentralized OrganizationsGoal CongruenceROIDivisional ROIResidual IncomeCapital Turnover Prices Transfer ResidualTarget General Transfer Pricing Rule Actual vs. Standard Costs Transfer Pricing & Opportunity Costs CH 14Decision Making:Relevant Costs & BenefitsManagerial AccountantQualitativeAccounting System should _______CostsRelevantOpportunitySunkDifferentialFutureWhen to Accept Special Order Adding a Service or Product Info for Split-Off Decision/Sale Sensitivity Analysis Relevant vs. Activity Based Costing (ABC) Decisions with Full Capacity CH 15Target Costing & Cost Analysis for Pricing Decisions Info for Pricing Decisions Curves Demand Total Revenue Marginal revenue Profit Average Cost Cost Plus Pricing Formula Markup % on Total Cost Price Skimming Penetration Target costing ABC & Pricing Value Engineering Capacity and Bidding - w or w/o excess capacity Pricing & the Law

STUDY GUIDEFOURTH EXAMACCT 6200SPRING 2023 Ch 16Capital Expenditure Decisions Capital Budgeting Rationing Budgeting Post Audit IRR IRR on Asset ARR Depreciation Tax Shield MACRS Profitability Index Payback Period Cash Flow & Real Dollars Nominal Dollars